Section 45 – Final Return
Section 45 of CGST Act, 2017 – Final Return Updated on: February 2026 (as applicable till date) Prepared by: Yours Tax Consultant 1. Scope and Purpose of Section 45 Section 45 provides for filing of a final return by a registered person whose GST registration has been cancelled or surrendered . The purpose of final return is to: Bring closure to GST compliance Declare final tax liability Enable recovery of dues, if any 2. Statutory Provision – Section 45 Section 45: Every registered person who is required to furnish a return under sub-section (1) of section 39 and whose registration has been cancelled shall furnish a final return within three months of the date of cancellation or the date of order of cancellation, whichever is later, in such form and manner as may be prescribed. 3. Who Is Required to File Final Return? Final return is required to be filed by: Regular taxpayers whose registration is cancelled Taxpayers whose registra...